https://www.taxtmi.com/caselaws?id=288278 The Tribunal held that clearing components to the site constitutes manufacturing and clearing a complete Diesel Generating Set. It was determined that even if fully assembled sets were not transported due to logistical reasons, the transported components should still be considered 'goods.' The Tribunal ruled in favor of the appellants regarding MODVAT Credit entitlement, instructing the Department to recalculate duty quantum after extending the credit benefit. The decision emphasized that assembly of components at the site qualifies as manufacturing, supporting the conclusion that the Diesel Generating Set was indeed manufactured at the appellants' premises. en-us Wed, 16 Sep 1998 00:00:00 +0530 Fri, 29 May 2020 15:55:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288278 The Tribunal held that clearing components to the site constitutes manufacturing and clearing a complete Diesel Generating Set. It was determined that even if fully assembled sets were not transported due to logistical reasons, the transported components should still be considered 'goods.' The Tribunal ruled in favor of the appellants regarding MODVAT Credit entitlement, instructing the Department to recalculate duty quantum after extending the credit benefit. The decision emphasized that assembly of components at the site qualifies as manufacturing, supporting the conclusion that the Diesel Generating Set was indeed manufactured at the appellants' premises. Case-Laws Central Excise Wed, 16 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288278